1. After all adjustments have been made, but before the accounts have been closed, the following balances were taken from the ledger of Ramona's Designs: 27,600 Accounts Payable Accounts Receivable Accumulated Depreciation Capital Cash Depreciation Expense Drawings 64,500 73,325 99,950 17.150 13.500 48.000 Equipment Prepaid Insurance Expense Salary Expense Salaries Payable Service Revenue Supplies Supplies Expense 165,000 6,275 41.390 8,150 186,000 1.500 2,500 Journalize the entries to close the appropriate accounts (closing process 4-7). Date Account Debit Credit